§ 8A-172.1. Partial exemption in enterprise zones.

There shall be an exemption of fifty (50) percent of the local business tax required herein for any business, occupation or profession that is located in an enterprise zone as defined in Chapter 290, Florida Statutes. Any receipt issued with the exemption authorized in this section is nontransferable.

A business, occupation or profession shall apply for the exemption provided herein by presenting proof of eligibility to the Miami-Dade Office of Community and Economic Development (OCED) in a form approved by this Board, prior to July thirty-first (31st) of each local business tax year beginning the following October 1, for which the exemption is sought. Such proof shall be made by means of a statement filed under oath with OCED indicating that the permanent business location or branch office is in an enterprise zone. OCED shall determine eligibility from the statement filed by the applicant and shall then forward it to Miami-Dade Local Business Tax Section of the Tax Collector Division of the Miami-Dade County Finance Department for its processing.

This section shall be deemed repealed if Section 205.054, Florida Statutes expires as provided for upon the expiration of the Florida Enterprise Zone Act, pursuant to Section 290.016, Florida Statute. In the event that Section 205.054, Florida Statute expires, no license shall be issued with the exemption authorized in this section for any period beginning in or after that date.

(Ord. No. 88-26, § 1, 4-19-88; Ord. No. 06-191, § 1, 12-19-06)

Cross reference

Property tax exemption in enterprise zones, § 29-81 et seq.